Seeks to amend Notification No. 76/2018-State Tax, dated the 31st December, 2018

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..... 2/2020 - State Tax Atal Nagar, the 6 th July 2020 No. F 10-61/2020/CT/V(86). - In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following .....

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..... ril, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh February, 2020 If return in FORM GSTR-3B is fu .....

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..... er the third proviso, the following provisos shall be inserted, namely :- Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due .....

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